000			01693nab a2200301 c 4500
999			_c140975 _d140975
003			ES-MaIEF
005			20230614141022.0
007			ta
008			190812s2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_962897 _aPropheter, Geoffrey
245		0	_aProperty tax exemptions for nonprofit hospitals _bwhat are the worth? Do they earn them? : evidence fron New York City _c Geoffrey Propheter
260			_c2019
500			_aResumen.
504			_aBibliografía.
520			_aThis study estimates the property tax expenditure for nonprofit hospitals (NPHs) in New York City using Medicare and IRS data from 2011 through 2013. After comparing the estimates to various definitions of community benefits, it is concluded that NPHs generally earn their property tax break. Evidence is also presented that using book values is a reasonably accurate method for estimating the property tax expenditure nationwide. Finally, econometric analyses reveals that net income is negatively associated with community benefits, suggesting justification for taxing higher net income hospitals and reallocating the funds to similarly sized but lower net income hospitals.
650		4	_948163 _aPROPERTY TAX
650			_aPROPIEDAD INMOBILIARIA _948169
650			_aIMPUESTOS _947460
650		4	_944038 _aEXENCIONES TRIBUTARIAS
650		4	_945452 _aHOSPITALES
650		4	_943694 _aENTIDADES SIN FINALIDAD LUCRATIVA
650			_aESTADOS UNIDOS _942888
650		4	_947776 _aMODELOS ECONOMETRICOS
773	0		_9160724 _oOP 1716/2019/2 _tPublic Budgeting and Finance _w(IEF)90019 _x 0275-1100 _g v. 39, n. 2, Summer 2019, p. 3-22
942			_cART